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2. Balance sheet - Wikipedia

   en.wikipedia.org/wiki/Balance_sheet

   A balance sheet summarizes an organization's or individual's assets, equity and liabilities at a specific point in time. Two forms of balance sheet exist. They are the report form and account form. Individuals and small businesses tend to have simple balance sheets. [5] Larger businesses tend to have more complex balance sheets, and these are ...

3. BAI (file format) - Wikipedia

   en.wikipedia.org/wiki/BAI_(file_format)

   BAI, or the BAI file format, is a file format for performing electronic cash management balance reporting. The BAI format was developed and previously maintained by the Bank Administration Institute (BAI). [1] One common application of the BAI format is for use by banks to transmit returned item data to customers (for example, checks which have ...

4. International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Financial...

   a statement of financial position (balance sheet) a statement of comprehensive income. This may be presented as a single statement or with a separate statement of profit and loss and a statement of other comprehensive income; a statement of changes in equity; a statement of cash flows; notes, including a summary of the significant accounting ...

5. How to Analyze a Balance Sheet - AOL

   www.aol.com/analyze-balance-sheet-193300468.html

   That's starting to mix the balance sheet with the income statement. You're comparing debt, the total debt to a profitability metric like EBITDA. If you're selling physical goods, even if you're ...

6. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   t. e. A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded ...

7. Consolidated financial statement - Wikipedia

   en.wikipedia.org/wiki/Consolidated_financial...

   A consolidated financial statement (CFS) is the " financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity ", according to the definitions stated in International Accounting Standard 27, "Consolidated and ...